/*! elementor - v3.23.0 - 25-07-2024 */ /******/ (() => { // webpackBootstrap /******/ var __webpack_modules__ = ({ /***/ "../assets/dev/js/admin/new-template/behaviors/lock-pro.js": /*!*****************************************************************!*\ !*** ../assets/dev/js/admin/new-template/behaviors/lock-pro.js ***! \*****************************************************************/ /***/ ((__unused_webpack_module, exports, __webpack_require__) => { "use strict"; var _interopRequireDefault = __webpack_require__(/*! @babel/runtime/helpers/interopRequireDefault */ "../node_modules/@babel/runtime/helpers/interopRequireDefault.js"); Object.defineProperty(exports, "__esModule", ({ value: true })); exports["default"] = void 0; var _classCallCheck2 = _interopRequireDefault(__webpack_require__(/*! @babel/runtime/helpers/classCallCheck */ "../node_modules/@babel/runtime/helpers/classCallCheck.js")); var _createClass2 = _interopRequireDefault(__webpack_require__(/*! @babel/runtime/helpers/createClass */ "../node_modules/@babel/runtime/helpers/createClass.js")); var LockPro = /*#__PURE__*/function () { function LockPro(elements) { (0, _classCallCheck2.default)(this, LockPro); this.elements = elements; } (0, _createClass2.default)(LockPro, [{ key: "bindEvents", value: function bindEvents() { var _this$elements = this.elements, form = _this$elements.form, templateType = _this$elements.templateType; form.addEventListener('submit', this.onFormSubmit.bind(this)); templateType.addEventListener('change', this.onTemplateTypeChange.bind(this)); // Force checking on render, to make sure that default values are also checked. this.onTemplateTypeChange(); } }, { key: "onFormSubmit", value: function onFormSubmit(e) { var lockOptions = this.getCurrentLockOptions(); if (lockOptions.is_locked) { e.preventDefault(); } } }, { key: "onTemplateTypeChange", value: function onTemplateTypeChange() { var lockOptions = this.getCurrentLockOptions(); if (lockOptions.is_locked) { this.lock(lockOptions); } else { this.unlock(); } } }, { key: "getCurrentLockOptions", value: function getCurrentLockOptions() { var templateType = this.elements.templateType, currentOption = templateType.options[templateType.selectedIndex]; return JSON.parse(currentOption.dataset.lock || '{}'); } }, { key: "lock", value: function lock(lockOptions) { this.showLockBadge(lockOptions.badge); this.showLockButton(lockOptions.button); this.hideSubmitButton(); } }, { key: "unlock", value: function unlock() { this.hideLockBadge(); this.hideLockButton(); this.showSubmitButton(); } }, { key: "showLockBadge", value: function showLockBadge(badgeConfig) { var _this$elements2 = this.elements, lockBadge = _this$elements2.lockBadge, lockBadgeText = _this$elements2.lockBadgeText, lockBadgeIcon = _this$elements2.lockBadgeIcon; lockBadgeText.innerText = badgeConfig.text; lockBadgeIcon.className = badgeConfig.icon; lockBadge.classList.remove('e-hidden'); } }, { key: "hideLockBadge", value: function hideLockBadge() { this.elements.lockBadge.classList.add('e-hidden'); } }, { key: "showLockButton", value: function showLockButton(buttonConfig) { var lockButton = this.elements.lockButton; lockButton.href = this.replaceLockLinkPlaceholders(buttonConfig.url); lockButton.innerText = buttonConfig.text; lockButton.classList.remove('e-hidden'); } }, { key: "hideLockButton", value: function hideLockButton() { this.elements.lockButton.classList.add('e-hidden'); } }, { key: "showSubmitButton", value: function showSubmitButton() { this.elements.submitButton.classList.remove('e-hidden'); } }, { key: "hideSubmitButton", value: function hideSubmitButton() { this.elements.submitButton.classList.add('e-hidden'); } }, { key: "replaceLockLinkPlaceholders", value: function replaceLockLinkPlaceholders(link) { return link.replace(/%%utm_source%%/g, 'wp-add-new').replace(/%%utm_medium%%/g, 'wp-dash'); } }]); return LockPro; }(); exports["default"] = LockPro; /***/ }), /***/ "../assets/dev/js/admin/new-template/layout.js": /*!*****************************************************!*\ !*** ../assets/dev/js/admin/new-template/layout.js ***! \*****************************************************/ /***/ ((module, __unused_webpack_exports, __webpack_require__) => { "use strict"; /* provided dependency */ var __ = __webpack_require__(/*! @wordpress/i18n */ "@wordpress/i18n")["__"]; var _interopRequireDefault = __webpack_require__(/*! @babel/runtime/helpers/interopRequireDefault */ "../node_modules/@babel/runtime/helpers/interopRequireDefault.js"); var _lockPro = _interopRequireDefault(__webpack_require__(/*! ./behaviors/lock-pro */ "../assets/dev/js/admin/new-template/behaviors/lock-pro.js")); var NewTemplateView = __webpack_require__(/*! elementor-admin/new-template/view */ "../assets/dev/js/admin/new-template/view.js"); module.exports = elementorModules.common.views.modal.Layout.extend({ getModalOptions: function getModalOptions() { return { id: 'elementor-new-template-modal' }; }, getLogoOptions: function getLogoOptions() { return { title: __('New Template', 'elementor') }; }, initialize: function initialize() { elementorModules.common.views.modal.Layout.prototype.initialize.apply(this, arguments); var lookupControlIdPrefix = 'elementor-new-template__form__'; var templateTypeSelectId = "".concat(lookupControlIdPrefix, "template-type"); this.showLogo(); this.showContentView(); this.initElements(); this.lockProBehavior = new _lockPro.default(this.elements); this.lockProBehavior.bindEvents(); var dynamicControlsVisibilityListener = function dynamicControlsVisibilityListener() { elementorAdmin.templateControls.setDynamicControlsVisibility(lookupControlIdPrefix, elementor_new_template_form_controls); }; this.getModal().onShow = function () { dynamicControlsVisibilityListener(); document.getElementById(templateTypeSelectId).addEventListener('change', dynamicControlsVisibilityListener); }; this.getModal().onHide = function () { document.getElementById(templateTypeSelectId).removeEventListener('change', dynamicControlsVisibilityListener); }; }, initElements: function initElements() { var container = this.$el[0], root = '#elementor-new-template__form'; this.elements = { form: container.querySelector(root), submitButton: container.querySelector("".concat(root, "__submit")), lockButton: container.querySelector("".concat(root, "__lock_button")), templateType: container.querySelector("".concat(root, "__template-type")), lockBadge: container.querySelector("".concat(root, "__template-type-badge")), lockBadgeText: container.querySelector("".concat(root, "__template-type-badge__text")), lockBadgeIcon: container.querySelector("".concat(root, "__template-type-badge__icon")) }; }, showContentView: function showContentView() { this.modalContent.show(new NewTemplateView()); } }); /***/ }), /***/ "../assets/dev/js/admin/new-template/view.js": /*!***************************************************!*\ !*** ../assets/dev/js/admin/new-template/view.js ***! \***************************************************/ /***/ ((module) => { "use strict"; module.exports = Marionette.ItemView.extend({ id: 'elementor-new-template-dialog-content', template: '#tmpl-elementor-new-template', ui: {}, events: {}, onRender: function onRender() {} }); /***/ }), /***/ "@wordpress/i18n": /*!**************************!*\ !*** external "wp.i18n" ***! \**************************/ /***/ ((module) => { "use strict"; module.exports = wp.i18n; /***/ }), /***/ "../node_modules/@babel/runtime/helpers/classCallCheck.js": /*!****************************************************************!*\ !*** ../node_modules/@babel/runtime/helpers/classCallCheck.js ***! \****************************************************************/ /***/ ((module) => { function _classCallCheck(instance, Constructor) { if (!(instance instanceof Constructor)) { throw new TypeError("Cannot call a class as a function"); } } module.exports = _classCallCheck, module.exports.__esModule = true, module.exports["default"] = module.exports; /***/ }), /***/ "../node_modules/@babel/runtime/helpers/createClass.js": /*!*************************************************************!*\ !*** ../node_modules/@babel/runtime/helpers/createClass.js ***! 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(() => { "use strict"; /*!***********************************************************!*\ !*** ../assets/dev/js/admin/new-template/new-template.js ***! \***********************************************************/ var NewTemplateLayout = __webpack_require__(/*! elementor-admin/new-template/layout */ "../assets/dev/js/admin/new-template/layout.js"); var NewTemplateModule = elementorModules.ViewModule.extend({ getDefaultSettings: function getDefaultSettings() { return { selectors: { addButton: '.page-title-action:first, #elementor-template-library-add-new' } }; }, getDefaultElements: function getDefaultElements() { var selectors = this.getSettings('selectors'); return { $addButton: jQuery(selectors.addButton) }; }, bindEvents: function bindEvents() { this.elements.$addButton.on('click', this.onAddButtonClick); elementorCommon.elements.$window.on('hashchange', this.showModalByHash.bind(this)); }, showModalByHash: function showModalByHash() { if ('#add_new' === location.hash) { this.layout.showModal(); location.hash = ''; } }, onInit: function onInit() { elementorModules.ViewModule.prototype.onInit.apply(this, arguments); this.layout = new NewTemplateLayout(); this.showModalByHash(); }, onAddButtonClick: function onAddButtonClick(event) { event.preventDefault(); this.layout.showModal(); } }); jQuery(function () { window.elementorNewTemplate = new NewTemplateModule(); }); })(); /******/ })() ; //# sourceMappingURL=new-template.js.map{"id":2406,"date":"2024-08-20T10:43:57","date_gmt":"2024-08-20T10:43:57","guid":{"rendered":"https:\/\/sicnunikheramzn.in\/?p=2406"},"modified":"2025-02-07T17:38:00","modified_gmt":"2025-02-07T17:38:00","slug":"standard-costing-advantages-nature-purpose","status":"publish","type":"post","link":"https:\/\/sicnunikheramzn.in\/?p=2406","title":{"rendered":"Standard Costing Advantages, Nature & Purpose, Applicability"},"content":{"rendered":"
Most managers feel attainable standards have a positivebehavioral impact on workers because the standards are reasonableand attainable under normal production conditions. The success of standard costing system depends on the reliability, accuracy and acceptance of the standards. Difficulties for Small Industries\u2019 establishment of standards and their implementation involve initial high costs.<\/p>\n
The differences between the standard costs and the actual manufacturing costs are referred to as cost variances and will be recorded in separate variance accounts. Any balance in a variance account indicates that the company is deviating from the amounts for-profit organization definition<\/a> in its profit plan. If the direct labor is not efficient when producing the good output, there will be an unfavorable labor efficiency variance. That inefficiency will likely cause additional variable manufacturing overhead which will result in an unfavorable variable manufacturing overhead efficiency variance. If the inefficiencies are significant, the company might not be able to produce enough good output to absorb the planned fixed manufacturing overhead costs. This in turn can also cause an unfavorable fixed manufacturing overhead volume variance.<\/p>\n\n
Advantages of Standard Costing<\/h2>\n